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PA Department of the Auditor General

Published October 28, 2026

About This Audit

A compliance audit was conducted for Point Marion Borough’s Police Pension Plan, Fayette County, Pennsylvania, under Act 205 of 1984, which mandates municipal pension plan audits receiving state aid. The audit evaluated corrective actions taken from previous reports and the plan’s compliance with laws and regulations. The audit found compliance in most areas but noted an error in Certification Form AG 385, leading to a $9,834 state aid overpayment due to inaccurate data on officer eligibility and payroll reporting. Borough officials must return the overpayment with interest to the Commonwealth. The audit appreciates the cooperation of borough officials. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General